sec.66Payments of levy for return period

sec.66 Payments of levy for return period

This section applies to an entity who is or was an employer during a return period. Within 14 days after the end of the return period, the entity must pay the authority the amount of the levy payable for each of the entity’s workers for the return period. Maximum penalty—60 penalty units. The authority may extend the period of time mentioned in subsection (2) if the authority is satisfied the extension is reasonable in all the circumstances. If the entity must pay the authority additional amounts stated in an information notice given to the employer under section 67 (3) , the entity must pay the stated amounts— within 14 days after receiving the information notice; or if an application for internal review of the decision, or an appeal, under part 8 is lodged against the payment of the additional amounts—within 14 days after the application is withdrawn or the liability to pay the additional amounts being finally confirmed. Maximum penalty—60 penalty units. If an entity contravenes subsection (2) or (4) , in addition to imposing a penalty, a court may order the entity to pay the authority an amount payable under the subsection. The amount may be recovered by the authority as a debt owed by the entity. In this section— worker , for an entity for a particular return period, does not include— an individual who was not recorded as a worker in the employer’s return for the return period immediately before the particular return period; and an individual who performed work for the employer for less than 5 days during the particular return period. (sec.66-ssec.1) This section applies to an entity who is or was an employer during a return period. (sec.66-ssec.2) Within 14 days after the end of the return period, the entity must pay the authority the amount of the levy payable for each of the entity’s workers for the return period. Maximum penalty—60 penalty units. (sec.66-ssec.3) The authority may extend the period of time mentioned in subsection (2) if the authority is satisfied the extension is reasonable in all the circumstances. (sec.66-ssec.4) If the entity must pay the authority additional amounts stated in an information notice given to the employer under section 67 (3) , the entity must pay the stated amounts— within 14 days after receiving the information notice; or if an application for internal review of the decision, or an appeal, under part 8 is lodged against the payment of the additional amounts—within 14 days after the application is withdrawn or the liability to pay the additional amounts being finally confirmed. Maximum penalty—60 penalty units. (sec.66-ssec.5) If an entity contravenes subsection (2) or (4) , in addition to imposing a penalty, a court may order the entity to pay the authority an amount payable under the subsection. (sec.66-ssec.6) The amount may be recovered by the authority as a debt owed by the entity. (sec.66-ssec.7) In this section— worker , for an entity for a particular return period, does not include— an individual who was not recorded as a worker in the employer’s return for the return period immediately before the particular return period; and an individual who performed work for the employer for less than 5 days during the particular return period.